About Us

Recent change

We renumbered our administrative rules—effective September 1, 2016—to meet the requirements of the Secretary of State Archives Division's new Oregon Administrative Rules database. You can match old rule numbers to new rule numbers using our index.

For questions about Revenue's administrative rules, email rulescoordinator.dor@oregon.gov.

For questions about Archives' new database, email Colleen Needham at colleen.a.needham@oregon.gov or Mary Beth Herkert at mary.e.herkert@oregon.gov.                                    

Temporary Rules

Agency-wide rules

Transportation tax rules

    Permanent Rules

    Agency-wide rules

    Corporate Tax (HB 2275)

    Corporate Tax (Other)

    Marijuana Tax

    Personal Income Tax-ERA

    Personal Income Tax-Interest Rates, Refunds, and Public Records Requests

    Personal Income Tax-Tax Calculation, Credits, and Capital Losses

    Property Tax

    150-321-0730 Common Ownership for Sale of Small Tract Forestland

    Special Programs

    Statewide Transit Tax


    Send written comments

    Agency Rules Coordinator
    Director's Office
    Oregon Department of Revenue
    955 Center St NE
    Salem OR 97301

    Stay up-to-date

    Subscribe to our email list, Revenue Rules, or contact us to get on our paper mailing list. Please specify the tax programs you're interested in.

    Phone: (503) 945-7938